Maryland sales tax for salons
Are haircuts and salon services taxable in Maryland?
No. Maryland's regulations name barbers and beauticians among the services its sales tax does not reach, and the Comptroller says services are exempt unless the law lists them, which it does not for nail or skin care services. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Comptroller of Maryland's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by Comptroller of Maryland.The agency's page The state's own words
Services
Which salon services are taxable in Maryland?
No. Maryland's regulations name barbers and beauticians among the services its sales tax does not reach, and the Comptroller says services are exempt unless the law lists them, which it does not for nail or skin care services.
- Hair services
- Not taxable
- Nail services
- Not taxable
- Skin care and waxing
- Not taxable
Hair services: haircuts, color, styling, perms and shaves. Nail services: manicures, pedicures and enhancements. Skin care: facials, waxing and other hair removal, and makeup.
Products
Do salons charge sales tax on products in Maryland?
Yes. Products a barber or beautician sells separately to clients, such as packaged cosmetics, hair tonics and lotions, are subject to Maryland sales and use tax. The state rate is 6%.
The rate
What is the sales tax rate in Maryland?
- Statewide tax
- Sales and Use Tax
- State rate
- 6%
- Local sales taxes
- No
The permit
Does a salon need a sales tax permit in Maryland?
Sales and Use Tax License. A salon that makes taxable sales in Maryland needs a Sales and Use Tax License, applied for through the Comptroller's Combined Registration Application.
- Registration
- Sales and Use Tax License
- State fee
- Not stated
Good to know
What else Maryland says about salons and sales tax
- A salon that buys supplies or equipment it uses in its services owes sales tax on those purchases, unless a specific statutory exemption applies.
- If a salon also makes independent sales of products, it must collect and remit sales tax on those sales.
Sources
What Maryland's official pages say
Each answer above, in the words of the Comptroller of Maryland's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with the Comptroller of Maryland or an accountant.
- Hair services
“Examples of services to which the tax does not apply are services customarily rendered by physicians, dentists, lawyers, accountants, insurance agents, pest exterminators, barbers, beauticians, funeral directors, and storage warehouseperson”
dsd.maryland.gov - Nail services
“Charges for services are generally exempt from Maryland sales and use tax unless”
marylandcomptroller.gov ““Taxable service” means:”
mgaleg.maryland.gov - Products you sell
“Packaged cosmetics, hair tonics, and lotions sold by barbers and beauticians”
dsd.maryland.gov - The tax and its rate
“Maryland Sales and Use Tax”
marylandcomptroller.gov “is therefore subject to taxation at the 6% rate”
marylandcomptroller.gov “There are no general local”
marylandcomptroller.gov - The permit
“need a sales and use tax license”
interactive.marylandtaxes.gov - The agency
“Comptroller of Maryland”
marylandcomptroller.gov - Also good to know
“A person providing nontaxable services shall pay the tax on all purchases of materials, supplies, tools, and equipment used by the person”
dsd.maryland.gov - Also good to know
“that person shall collect and remit the sales and use tax on those sales unless a specific statutory exemption applies”
dsd.maryland.gov
Questions
Maryland salon sales tax, answered
Are haircuts taxable in Maryland?
Do nail salons charge sales tax in Maryland?
Are facials and waxing taxable in Maryland?
Do salons charge sales tax on products in Maryland?
Does a salon need a sales tax permit in Maryland?
What is the sales tax rate in Maryland?
Plan the rest
Opening or running a salon in Maryland
- Every step to opening a salon in Maryland, as a checklist
- What Maryland requires to license a salon
- What Maryland inspectors check in a salon
- Salon point of sale systems compared, with card fees
Salon sales tax in other states
Ready when you are
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